1973 (5) TMI 99

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..... n a variety of grounds. One of the grounds taken was that the first assessment cannot be made under Section 21 of the U. P. Sales Tax Act. A learned Single Judge upheld this plea and allowing the writ petition quashed the impugned orders. Aggrieved the Sales Tax Officer has come up in appeal. 2. During the pendency of the appeal a Full Bench of this Court in Commissioner of Sales Tax v. Sugan C .....

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